The classification of table decorations and wall plaques from China.

N100863 April 27, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 4420.10.0000 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The classification of table decorations and wall plaques from China. Dear Mr. Crago-Edwards: In your letter dated April 6, 2010, you requested a tariff classification ruling. You submitted samples of a “SPOOKY” Halloween Wooden Table Decoration and a “BEWARE” Halloween Wooden Table Decoration identified as item number A079FA03129, and samples of a “SPOOKY” Halloween Wooden Wall Plaque and a “BEWARE” Halloween Wooden Wall Plaque identified as item number A079FA03134. The wooden table decorations are made of wood which is designed into carved letters that spell the words “SPOOKY” and “BEWARE”, respectively. The letters and base of the “SPOOKY” Halloween Wooden Table Decoration have an embellished face in orange and black glitter while the letters and base of the “BEWARE” Halloween Wooden Table Decoration have an embellished face in purple and black glitter. The wooden table decorations measure approximately 4” in height x 8-5/8” in width x 7/8” in thickness, and are designed for use as table decorations. The wooden wall plaques are made of wood which is designed into carved letters that spell the words “SPOOKY” and “BEWARE”, respectively.  The letters and base of the “SPOOKY” Wooden Wall Plaque have an embellished face in orange and black glitter while the letters and base of the “BEWARE” Wooden Wall Plaque have an embellished face in purple and black glitter.  Both wall plaques have an attached twisted metal wire with plastic colored beads to facilitate hanging. The wooden wall plaque measures approximately 7-1/2” in height x 15¾” in width x 3/8” in thickness, and are designed for use as wall decorations. Although you state that both the “SPOOKY” and “BEWARE” Wooden Table Decorations and the “SPOOKY” and “BEWARE” Wooden Wall Plaques are marketed as decorations for the Halloween holiday, the generic word “Beware” is not closely associated with Halloween, nor would the use of the commonplace word “Beware” be limited to only the Halloween holiday. Consequently, the “BEWARE” Wooden Table Decoration” and the “BEWARE” Wooden Wall Plaque are not classifiable as festive articles and will be classified by their constituent material. The applicable subheading for the “SPOOKY” Halloween Wooden Table Decoration and the “SPOOKY” Wooden Wall Plaque will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. The applicable subheading for the “BEWARE” Wooden Table Decoration and the “BEWARE” Wooden Wall Plaque will be 4420.10.0000, HTSUS, which provides for "Statuettes and other ornaments of wood." The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division